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1985 (9) TMI 322 - HC - VAT and Sales TaxExtract: .......st the order levying penalty to the appropriate appellate authority within one month from this day, and when so filed within that time, such appellate authority shall dispose of such appeal only on merits. All the writ petitions are disposed of in the above terms. But in the circumstances of the cases, we direct the parties to bear their own costs.
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